This document discusses using the analytical hierarchy process (AHP) method to determine the best option for an earth building tax amnesty in order to increase local original income. It reviews previous related research on optimizing land and building tax collection. The AHP method will be used to evaluate criteria such as economic benefits and tangible benefits of tax amnesty and tax imposition alternatives. Expert respondents will provide inputs through questionnaires and focus group discussions to define the criteria and alternatives and their relative importance. The results will help select the option that most increases local original income while reducing dependence on central government assistance.

1. Proceeding International Seminar on Accounting for Society
Bachelor Degree of Accounting Study Program, Faculty of Economy Universitas Pamulang
Auditorium Universitas Pamulang, March, 21st
, 2018
126
THE EARTH BUILDING TAX AMNESTY SELECTION IN
INCREASING LOCAL ORIGINAL INCOME
Faisal
Faculty of Industry Creative and Telematics, University of Trilogi, Jakarta
Email: faisalpiliang@trilogi.ac.id
ABSTRACT
Earth and building taxes are part of the local original income. The local government
needs substantial funds in the procurement of its own local budgets and it is hoped that
local governments will no longer rely on the central government. The purpose of this
research is to increase local original income and reduce the dependence of local
governments on assistance from the central government. The problem is how to choose
the earth building tax amnesty for people who have a taxable value of less than one
billion rupiah on the other hand however the earth building tax can increase local
original income from earth building tax payers with the sale value of taxable objects of
more than one billion rupiah. This problem can be overcome by using the multi-criteria
decision making and the analytical hierarchy process method using expert choice
software. This method is chosen because it is able to choose the best alternative from
several alternatives to solve the earth building tax amnesty selection problem. The
research conclusion is to choose the option of amnesty as much as 66.9% and 33.3%
choosing enforces tax with the inconsistency ratio value of 0.02.
Key Words: Analytical Hierarchy Process, Exemption of Earth Building Tax, Expert
Choice, Local Original Income
1. INTRODUCTION
The local government seeks to
continue increasing the potential of local
tax revenues as local original income
and regional cash receipts. Earth and
building taxes are part of the local
original income. Earth and building
taxes are very useful for regional
development and financing of local
governance. Local original income is an
indicator in the assessment of the local
government‘s independence level in
their financial management.
The local government needs
substantial funds in the procurement of
its own local budgets and it is hoped that
local governments will no longer rely on
the central government. With these
conditions, local governments should be
able to maximize revenues from all
sectors of regional revenue, including
income from land and building taxes.
Pasal 285 Ayat (1) Undang-Undang
Nomor 23 Tahun 2014 explains that
sumber pendapatan daerah terdiri dari
pendapatan asli daerah (PAD),
pendapatan transfer, dan pendapatan
asli daerah yang lain sah [8]. Added
also to Pasal 285 Ayat (1) Huruf A
Undang-Undang Nomor 23 Tahun 2014
that pendapatan asli daerah (PAD)
berasal dari beberapa sumber, yaitu
pajak daerah, retribusi daerah, hasil
pengelolaan kekayaan daerah yang

2. Proceeding International Seminar on Accounting for Society
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dipisahkan dan lain-lain pendapatan
asli daerah (PAD) yang sah [7].
The greater of local original income
that each local government receives on
their regional budget, the higher the
level of regional capability in financing
and administering their own
governmental development. Thus, the
increase in local original income will
reduce the dependence of local
governments on assistance from the
central government.
However, by 2015, the national
economic growth will slow down due to
the global economic turmoil. With the
slowing down of the national economy,
the Provincial Government of DKI
Jakarta provides land and property tax
amnesty policies on simple homes and
flats in order to help the weak economic
class society, as stipulated in the
Peraturan Gubernur Nomor 259 Tahun
2015 explains that pembebasan pajak
bumi dan bangunan atas rumah, rumah
susun sederhana sewa, dan rumah susun
sederhana milik, dengan nilai jual objek
pajak (NJOP) sampai dengan
Rp.1.000.000.000,00 (satu miliar
rupiah) [9].
Based on the above problems
required good preparation and mature in
theearth building tax amnestyselection.
The problem is how to choose theearth
building tax amnestyfor people who
have a taxable value of less than one
billion rupiah on the other hand however
the earth building tax can increase local
original income from earth building tax
payers with the sale value of taxable
objects of more than one billion rupiah.
This problem can be overcome by using
the multi-criteria decision making and
the analytical hierarchy process method
using expert choice software. This
method is chosen because it is able to
choose the best alternative from several
alternatives to solve theearth building
tax amnestyselectionproblem.
2. LITERATURE REVIEW
2.1 Related Research
Previous related research can be
seen as follow.
Eddy Rahmawan, 2012:
Optimalisasi Pemungutan Pajak Bumi
dan Bangunan (PBB) dalam
Peningkatan Pendapatan Daerah (Studi
Pemungutan Pajak Bumi Dan Bangunan
(PBB) di Kecamatan Limpasu
Kabupaten Hulu Sungai Tengah).
Equalization of land and building tax in
increased local income. Difference of
tax collection in Kecamatan Limpasu
Kabupaten Hulu Sungai Tengah [12].
Ade Rahmi, 2013: Pengaruh
Intensifikasi dan Ekstensifikasi
Terhadap Peningkatan Pendapatan
Asli Daerah Guna Mewujudkan
Kemandirian Keuangan Daerah (Studi
Empiris Pada Pemerintah Kota
Padang). Equality in the increase of
original regional revenue. Differences in
effect Intensification and extensification
of the increase of original regional
revenue in Padang [13].
Uly Suliswati, 2013: Strategi
Peningkatan Penerimaan Pajak Daerah
Kabupaten Jember. Equality in
increasing tax revenues. Difference in
increasing tax revenue in Jember [17].
Ahamad Hardiansyah Fatoni, 2014:
Upaya Peningkatan Pengelolaan Pajak
Bumi dan Bangunan Perdesaan dan
Perkotaan oleh Dinas Pendapatan
(Studi Di Dinas Pendapatan,
Pengelolaan Keuangan Dan Aset
Daerah Kabupaten Malang). Equalition
in earth and building tax improvement
efforts. Difference in improvement
efforts of land and building tax in
Malang [4].
Ferian Dana Pradita, 2014:
Efektivitas Intensifikasi Pemungutan
Pajak Bumi dan Bangunan Perdesaan
dan Perkotaan (PBB-P2) serta
Kontribusinya Terhadap Pendapatan
Asli Daerah (PAD) Kota Surabaya.
Equalition in increasing earth and

3. Proceeding International Seminar on Accounting for Society
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Auditorium Universitas Pamulang, March, 21st
, 2018
128
building tax revenues. Difference in
increasing tax revenue in Surabaya [10].
Rudi Saputro, 2014: Efektivitas
Penerimaan Pajak Bumi dan Bangunan
Perdesaan dan Perkotaan (PBB P2)
Terhadap Peningkatan Penerimaan
Pendapatan Asli Daerah (PAD).
Equalition in acceptance earth and
building tax. Difference in earth and
building tax at Surabaya [16].
Sigit Hutomo, 2014: Analisis
Perbedaan Pendapatan Asli Daerah
(PAD) Sebelum dan Sesudah
Pengalihan Pajak Bumi dan Bangunan
Sektor Perkotaan Perdesaan (PBB-P2).
Equations in the analysis of local
revenue on taxes on land and buildings.
Difference in the analysis of taxes on
land and buildings [5].
Tenny Putri Astutik, 2014:
Efektivitas Pemungutan Pajak Bumi dan
Bangunan untuk Meningkatkan
Pendapatan Asli Daerah (Studi pada
Dinas Pendapatan Asli Daerah Kota
Malang). Equalition in of local revenue
on taxes on land and buildings.
Difference in land and building tax in
Malang [1].
Deny Donovan, 2015: Strategi
Pemungutan PBB Sebagai Upaya
Meningkatkan Pendapatan Asli Daerah
di Kota Mojokerto. Equalition in of local
revenue on taxes on land and buildings.
Difference in land and building tax in
Mojokerto [2].
Martha Sri Renaningsih, 2015:
Pelaksanaan Pengalihan Pajak Bumi
dan Bangunan (PBB) di Kota Surabaya
(Studi Deskriptif Tentang Keefektifan
Pelayanan Pemungutan Pajak Bumi
Dan Bangunan (PBB) Setelah Dialihkan
dari Pajak Pusat Menjadi Pajak Daerah
Dalam Meningkatkan Pendapatan Asli
Daerah (PAD) Kota Surabaya).
Equalition in increasing local revenues
from earth and building tax. Difference
in increasing earth and building tax in
Surabaya [14].
Faisal, 2015: Sistem penunjang
keputusan pemilihan perangkat
pemrosesan data menggunakan metode
Analytical Hierarchy Process (AHP)
dan Multi-Criteria Decision Making
(MCDM). Equalition in using Analytical
Hierarchy Process and Multi-Criteria
Decision-Making method. Difference in
selection of data processing devices [3].
Ida Ayu Metha Apsari Prathiwi, 2015:
Analisis Strategi Penerimaan Pajak
Bumi dan Bangunan Pedesaan Dan
Perkotaan (PBB P2) Serta Efektivitas
Penerimaannya di Pemerintah Kota
Denpasar Tahun 2013-2014. Equality in
analysis of land and building tax
acceptance. Difference in analysis of
land and building tax acceptance in
Denpasar [11].2.2 Local Original
Income
According to Undang-Undang Nomor
33 Tahun 2004, Pendapatan Asli
Daerah (PAD) adalah pendapatan yang
diperoleh daerah yang dipungut
berdasarkan Peraturan Daerah sesuai
peraturan perundang-undangan.
Tujuannya adalah memberikan
kewenangan kepada Pemerintah Daerah
untuk mencukupi kebutuhan dana dalam
pelaksanaan otonomi daerah, sesuai
dengan potensi daerah yang ada [19].
2.3 Earth Building Tax
According to Undang-Undang
Nomor 28 Tahun 2009, pengertian
Pajak Bumi Bangunan Sektor Perkotaan
dan Perdesaan adalah pajak atas bumi
dan/atau bangunan yang dimiliki,
dikuasai, dan/atau dimanfaatkan oleh
orang pribadi atau badan, kecuali
kawasan yang digunakan untuk kegiatan
usaha perkebunan, perhutanan, dan
pertambangan [18].
2.4 Analytical Hhierarchy Pprocess
Analytical hierarchy process was
developed by Dr. Thomas L. Saatyof the
Wharton School of Business in the
1970s to organize information and
judgment in choosing the most preferred
alternative. The working principle of
analytical hierarchy process is criteria

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and alternative assessments are assessed
throughpairwise comparisons.
According to Saaty, 1983, for a variety
of issues, the scale 1 to 9 is the best
scale in expressing opinions. The value
and definition of qualitative opinion
from the comparison scale of Saaty can
be seen in the following table [15];[6];
[3].
Table 2.1: Comparison Scale Saaty
Grade Explanation
1 Criterion/Alternative A is equally important
with criterion/alternative B
3 A is slightly more important than B
5 A is clearly more important than B
7 A is clearly more important than B
9 A is absolutely more important than B
2,4,6,8 When in doubt between two adjacent grades
Source: Marimin, 2005 [6]
A comparison with the B value is 1
(one) divided by the ratio of B to A.
According to Marimin, 2005 steps
determine the size of weight as follows.
Step 1 [6]:
wi
w j
= aij
(1)
i,j = 1, 2, 3, ... , n
wi = weights of inputs in rows
wj = weights of input on the lane.
Step 2 [6]:
jiji wa=w  (2)
i,j = 1, 2, 3, ... , n. For common cases
have a form:
wi =
1
n
∑
j= i
n
aij w j
(3)
wi = average of
ai1.w1 , ....., ain.wn Step 3 [6]: If the
estimate
aij is good, it will tend to
wi
w j
ratio. If b also changes, then n is
converted to λmaks so obtained [6].
wi =
1
λmaks
∑
j= i
n
aij .wj (4)
i,j = 1, 2, 3, ... , n
The measure of consistency of
answers that will affect the validity as
follow [6]:
CI =
λmax − n
n− 1 (5)
The consistency ratio is considered
well if CR ≤ 0.1. The Consistency Ratio
formula as follow [6]:
CR =
CI
RI (6)
Consistency ratio is a parameter used
to check whether pairwise comparisons
have been done consequently or not. The
random index value (RI, released by
Oarkridge Laboratory) as follow [6].
Table 2.2 Index Random Value Scale the Oarkridge Laboratory Index
N 1 2 3 4 5 6
RI 0 0 0.58 0.9 1.12 1.24
7 8 9 10 11 12 13
1.32 1.41 1.45 1.49 1.51 1.48 1.56
Source: Marimin, 2005 [6]

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3. RESEARCH METHODOLOGY
3.1 Research Framework
The research framework can be seen in the following table.
Table 3.1 Research Framework
Research Framework
Feedback: Analyze the earth building tax amnesty;
Objectives: Obtained research thinking;
Method: Focus group discussion with expert respondents;
Output: Review the earth building tax amnesty selection. Determination of
economic benefits; and tangibles benefit.
Feedback: Data from questionnaires distributed to expert respondents;
Objectives: Define economic benefit criteria;
Method: Focus group discussion with expert respondents and cochran Q test
approach;
Output: Increase current ratio; efficient fund allocation; employee and time
allocation efficient; and facilitate administration and management.
Feedback: Data from questionnaires distributed to expert respondents;
Objectives: Define tangibles benefit criteria;
Method: Focus group discussion with expert respondents and cochran Q test
approach;
Output: Security benefits; and fixed image.
Feedback: Data from questionnaires distributed to expert respondents;
Objective Define economic benefit alternatives;
Method: Focus group discussion with expert respondents and cochran Q test
approach;
Feedback: Data from questionnaires distributed to expert respondents;
Objectives: Define tangibles benefit alternatives;
Method: Focus group discussion with expert respondents and cochran Q test
approach;
Output: Tax amnesty; and tax imposition.
The research begins with research
observations. This research uses
descriptive analytic method by
presenting the summary of interviews
and survey results to describe the current
conditions. The research also used the
multi-criteria decision making and the
analytical hierarchy process method
using expert choice software. The
secondary research data was conducted
in the field through various media, such
as: internet, literature book and journals
and articles to obtain accurate
information. In addition, the
identification of the system by
considering the variables supporting the
research by conducting interviews and
giving questionnaires to experts. This is
an important step because the model
must be accurate and accountable.
The next strategic step that should be
done based on the results of interviews
with the respondents‘ expert on the data
processed by using the analytical
hierarchy process. Decisions should be
immediately followed up in the form of
action or can also be reviewed if the
decision was obtained new information
that can affect the results to reduce
uncertainty, and then the new decision
will be obtained.

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3.2. Research Criteria
In order to determine the priority of
electoral measures of theearth building
tax amnestyselection, there are four
criteria for economic benefits and two
criteria for the tangible benefit, on the
alternative side are proposed two
strategic alternatives that support
research. The criteria and strategic
alternatives can be detailed in the table
as follows.
Table3.2: ResearchCriteria and Alternatives
Focus Economic Benefits Tangible Benefits
Criteria
Increase current ratio
Security benefits
Efficient fund allocation
Employee and time allocation efficient Fixed image
Facilitate administration and management
Alternative
Tax amnesty Tax amnesty
Tax imposition Tax imposition
Source: Self Proceed
3.3. Analytical Hierarchy Process
Diagram
The following figure show the hierarchy
and strategy
analysis decisions using the analytical
hierarchy process approach:
Figure 3.1 : Analytical Hierarchy Process Diagram
Source : Self Proceed
4. RESULT AND DISCUSSION
The following are the weights
affecting theearth building tax
amnestyselectionfrom the questionnaire
distributed to the expert respondents
sorted from the highest priority to the
lowest priority.
Election of land tax
exemption
Economic
Benefits
Tangible
Benefits
Increase
current
ratio
Efficient
fund
allocation
Employee
allocation and time
efficient
Facilitate
administration
and
management
Security
benefits
Fixed image
Tax
amnesty
Tax
imposition
Tax
amnesty
Tax
imposition
Tax
amnesty
Tax
imposition
Tax
amnesty
Tax
imposition
Tax
amnesty
Tax
imposition
Tax
amnesty
Tax
imposition
Focus
The Aim
Criteria
Alternative

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4.1. Focus Research
Figure 4.1 Focus and Strategic Alternative
Source : Self Proceed
Economic Benefit is 75%; and
Tangible Benefit is 25%.
4.2. Economic Benefits Criteria
Figure 4.2 Economic Benefits
Source : Self Proceed
Increase current ratio is 29.8%;
Employee and time allocation efficient is 24.6%;
Facilitate administration and management is 24.6%; and
Efficient fund allocation is 21%.
Figure 4.3 Increases Current Ratio
Source : Self Proceed
Tax amnesty is 75%; and
Tax imposition is 25%.
Tax amnesty is 80%; and
Tax imposition is 20%.

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Figure 4.5 Employee Allocation and Time Efficient
Source : Self Proceed
Tax amnesty is 66.7%; and
Tax Imposition is 33.3%.
Figure 4.6 Facilitate Administration and Management
Source : Self Proceed
Tax amnestyis 50%; and
Tax imposition is 50%.
4.3. Tangible Benefits Criteria
Figure 4.7 Tangible Benefit
Source : Self Proceed
Security Benefit is 50%; and
Fixed Image is 50%.
Figure 4.8 Security Benefits
Source : Self Proceed
Tax amnestyis 75%; and
Tax imposition is 25%.

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Figure 4.9 Fixed Image
Source : Self Proceed
Tax amnestyis 66.7%; and
Tax imposition is 33.3%.
4.4. Global Alternative
While the global alternative
weightingthat influences the
consideration of theearth building tax.
Figure 4.10 Globally Alternative
Source : Self Proceed
Tax amnesty is 66.9%; and
Tax imposition is 33.1%.
4.5. Global Inconsistency Ratios
Global inconsistency ratios of the
weighted value of data that have been
collected from the expert respondent are
0.02.
Table 4.1 Inconsistency Ratios
No Comparison Matrix Elements CR value
1 Comparison based on thestrategic alternative 0,00
2 Comparison based on economic benefit 0,02
3 Comparison based on increases current ratio 0,00
4 Comparison based on efficient fund allocation 0,00
5 Comparison based on employee allocation and time
efficient
0,00
6 Comparison based on facilitate administration and
management
0,00
7 Comparison based on tangible benefit 0,00
8 Comparison based on security benefit 0,00
9 Comparison based on fix image 0,00
10 Comparison based on global alternative 0,02

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Thus the results of geometric
calculations combined data of expert
respondents are consistent.
5.CONCLUSION
From the above data processing can
be concluded that the first order is to
choose theearth building tax amnesty
option as much as 66.9% and second
order is to choose the building earth tax
imposition option as much as 33.3%
with the inconsistency ratio value of
0.02. By doing this research, the
increase of local revenue through
theearth building tax amnesty selection
using expert choice can be applied.
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(accessed 4 Dec 2017).
Undang-Undang Nomor 28 Tahun 2009
tentang Pajak Bumi Bangunan
Sektor Perkotaan dan Perdesaan.
Undang-Undang Nomor 33 Tahun 2004
tentang Pendapatan Asli Daerah
(PAD).